S.D. Admin. R. 24:52:14:03

Current through Register Vol. 51, page 67, December 16, 2024

Section 24:52:14:03 - Procedures for issuing tax certifications

The board shall certify in writing that a property meets the requirements for historic preservation in this article for the purpose of the tax moratorium in SDCL 1-19A-20. The office shall send the certificate to the county assessor within 60 days after receipt. A tax certification takes effect on January 1 of the year in which the application is approved.

S.D. Admin. R. 24:52:14:03

21 SDR 50, effective 9/21/1994; 24 SDR 73, effective 12/4/1997; 36 SDR 103, effective 12/8/2009.

General Authority: SDCL 1-19A-5, 1-19A-29.

Law Implemented: SDCL 1-19A-20 to 1-19A-24.